Resolution to clarify that the individual income tax rebate provided by the Tax Reduction Act of 1975, Public Law 94-12 is intended not to be subject to State income taxes.

States that the House of Representatives intends that the individual income tax rebate provided by the Tax Reduction Act of 1975 is not to be subject to State income tax and that the rebates do not involve any reduction in the taxpayer's Federal income tax liability as such for 1974 nor do they constitute income to the taxpayer.